本文解答了关于《支付银行长期借款利息会计分录》相关内容，同时关于1、银行存款支付长期借款利息,2、支付长期借款利息计入什么科目,3、支付长期借款利息时,应借记什么账户,4、长期借款付利息的分录,5、长期借款利息会计核算,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。
支付银行长期借款利息会计分录
* 记账日期
**/
String currentDate = pos.getFyear() + "-" + pos.getPeriod() + "-01";
/**
* 借方
* 现金类科目：银行存款
**/
String bankCode = null;
VoucherSubject vs = voucherSubjectService.getByCode(pfd.getBankCode());
if(vs != null){
if(vs.getSubjectCode().length() > 8){ //是否是现金科目
bankCode = vs.getSubjectCode();
}
}
if(StringUtils.isBlank(bankCode)){
throw new BusinessException("未找到银行科目或银行科目长度不正确："+pfd.getBankCode());
}
glLedger.setVouchID(vouchID);
glLedger.setBalanceDirect(DirectionEnum.DEBIT.getDirection());
glLedger.setAccountID(bankCode);
glLedger.setOccurValue(pfd.getAmount());
glLedger.setCurrencyID("BB01");
glLedger.setUnitExchangeRate(1.00);
glLedger.setRecordDate(currentDate);
glLedger.setVcabstact("支付银行长期借款利息");
glLedger.setVcsubject("支付银行长期借款利息");
glLedgerList.add(glLedger);
/**
* 贷方
* 应付账款类科目：应付利息
**/
glLedger=new GLLedger();
String expenseCode = YeekGlVoucherConstant.InterestExpenseCode;
glLedger.setVouchID(vouchID);
glLedger.setBalanceDirect(DirectionEnum.CREDIT.getDirection());
glLedger.setAccountID(expenseCode);
glLedger.setOccurValue(pfd.getAmount());
glLedger.setCurrencyID("BB01");
glLedger.setUnitExchangeRate(1.00);
glLedger.setRecordDate(currentDate);
glLedger.setVcabstact("支付银行长期借款利息");
glLedger.setVcsubject("支付银行长期借款利息");
glLedgerList.add(glLedger);
return glLedgerList;
}
},
NORMALDEBITZREOCRHD{"正常流程背书贴现-贷款合同划款入本金-待贴现部分-",ZREOCHD.name(), AccountingTypeEnum.NORMAL_DEBIT_ZREOCHD_CODE.getCode(),""){
@Override
public List buildGLledgers(VoucherPosDTO pos,Voucher voucher,List voucherItemList){
return ZREOCHD.buildGLledgers(pos, voucher, voucherItemList);
}
};
private String name;
private String accountingType;
private String code;
private String voucherAbstract;
private GLAccountingEnum(){
}
private GLAccountingEnum(String name,String accountingType,String code,String voucherAbstract){
this.name=name;
this.accountingType=accountingType;
this.code=code;
this.voucherAbstract = voucherAbstract;
}
/**
* @Author yang.duan
* @Description 根据code查询枚举对象
**/
public static GLAccountingEnum getByCode(String code){
GLAccountingEnum[] voucherTypes = values();
if(ArrayUtils.isNotEmpty(voucherTypes)){
for(GLAccountingEnum voucherType : voucherTypes){
if(StringUtils.equals(voucherType.code,code)){
return voucherType;
}
}
}
throw new BusinessException("未查询到GLAccountingEnum科目：" + code);
}
public abstract List buildGLledgers(VoucherPosDTO pos,Voucher voucher,List voucherItemList);
public String getName() {
return name;
}
public void setName(String name) {
this.name = name;
}
public String getAccountingType() {
return accountingType;
}
public void setAccountingType(String accountingType) {
this.accountingType = accountingType;
}
public String getCode() {
return code;
}
public void setCode(String code) {
this.code = code;
}
public String getVoucherAbstract() {
return voucherAbstract;
}
public void setVoucherAbstract(String voucherAbstract) {
this.voucherAbstract = voucherAbstract;
}
}
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